Rev. & Tax. Code, § 41130 · Article 1. Regulations, Records and Reports
Rev. & Tax. Code, § 41130
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Upon proper notification to the service supplier or seller, the department or its authorized representative shall have the right to inspect and audit all records and returns of the service supplier or seller at all reasonable times.
Notes and commentary — not statutory text
History
Amended by Stats. 2019, Ch. 54, Sec. 36. (SB 96) Effective July 1, 2019.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41130.
- Text hash
- sha256 1310d89dbc394702b9b3a00911af6decce34d9197464bafef513827b2898e947
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Cited by 1 provision
Provisions in this library whose text cites Rev. & Tax. Code, § 41130. Each shows the citation as that text prints it.
Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.